I cannot speak to that specific study. But, generally speaking, we do stay abreast of research that is published on the tax system. We do review it, but I cannot tell you what our findings were as to the merits of that specific study.
I want to reiterate the objectives of the measure. The main objective is to encourage changes in behaviour. But it goes further than that. It recognizes a specific expense in relation to a preferred behaviour. The government really wants to stress the importance of children's health and physical fitness. So the measure has several objectives.